Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)
Schedule 1 Assessment of amounts under indirect tax laws
Part 1 Amendments commencing on 1 July 2012
Division 2 Definitions
A New Tax System (Goods and Services Tax) Act 1999
5 Section 195-1
Insert:
assessment has the meaning given by the *ITAA 1997.
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